【作者】 李孝林； 孔庆林；

【Author】 Li Xiaolin Kong Qinglin (Chongqing Institute of Technology,Chongqing,400050)

【机构】 重庆工学院；

【摘要】 对复式记帐法产生于13世纪意大利佛罗伦萨银行帐的流行观点,提出否定意见。剖析复式记帐法基本特征的争论。将少数会计史学家认为是复式记帐法的古罗马共和制时代的代理人簿记与我国公元前 2～1世纪西汉会计简牍对比分析,证明中、意复式记帐法的产生大体同时。西汉会计简牍中反方向、同方向记帐标志显示四脚帐、三脚帐的孕育。更多还原

【Abstract】 The article doesn’t agree with the prevalent point that the double bookkeeping method came into being in bank account of Florence in Italy in the thirteenth century.And it analyzes the debate on double bookkeeping method’s basic characteristic.Comparing deputy’s bookkeeping considered by few account historians as double bookkeeping method in the republic era of ancient Rome with bamboo slips of account in the Western Han Dynasty from two century B.C.to one century B.C.,we will discover the coming into being of double bookkeeping method between China and Italy at the same time by and large.The bookkeeping symbol of contrary and same direction showed gestation of four-leg account and tri-leg account in the bamboo slips of account in the Western Han Dynasty.更多还原